业绩预告与业绩快报的预测属性分析及比较

The Analyze and Comparation between the Forecasting the Nature of Earnings Preannouncement and Preliminary Earnings Estimate

通过对业绩预告与业绩快报信息的属性的了解有利于投资者做出更合理的决策。本文分析认为在应计制会计模式下,业绩预告与业绩快报同属预测信息,体现着会计学预测的特征,虽然预测的目的和对象有所不同,但预测的作用是一致的。

Getting insight of the nature of Earnings Preannouncement and Preliminary Earnings Estimate,investors can make decisions more rationally. We consider that under Accrual basis accounting mode,Earnings Preannouncement and Preliminary Earnings Estimates belong to forecasting information,both presenting accounting forecasting characteristics. Although they have different forecasting intention and objects,they have the same forecasting effect.